Signs of legal experiments on the example of tax on professional income

Relevance. The progress of digital technologies penetrating all spheres of public life often requires experimentation. The state faces an equally important task - not only to ensure the correct introduction of modern technologies into public life with the help of legal mechanisms, but also to solve socio-economic problems. To achieve its goals, the state strives for fair and stable legislation. However, the legislator cannot always accurately predict how legal norms regulating digital technologies will work in practice. Experiments act as a way to test the effectiveness of experimental legislation. In the field of digital technologies, a form of experimental legal regimes is used; in the tax sphere, legal experimentation is used. However, modern science requires a detailed consideration of legal experimentation, taking into account the emergence of a new type of experimental rulemaking. Purpose. To identify the signs of legal experiments on the example of tax on professional income. Objective : examine the professional income tax from the perspective of legal experiment; compare legal experiment and experimental legal regime; identify the distinctive features of legal experiment. Methodology. In the framework of the research such general scientific methods as deduction and analysis. As well as methods of legal science: formal-legal and comparative-legal. Results. It was revealed five signs of legal experiment: 1) experimental-legal norms; 2) testing of the created model of legal regulation and revealing its effectiveness; 3) limited territory, time period and circle of persons; 4) regulation from new social relations; 5) absence of serious changes in the existing legal norms. Conclusion. The essence of a legal experiment is to test a temporary model of legal regulation to solve a certain problem. The key aspect of the legal experiment is the application of experimental norms, and its purpose is to assess their potential effectiveness.